Why the arm's length principle should be maintained


Schreiber, Ulrich ; Simons, Dirk ; Greil, Stefan ; Lagarden, Martin



URL: https://www.ibfd.org/IBFD-Products/Journal-Article...
Document Type: Article
Year of publication: 2020
The title of a journal, publication series: International Transfer Pricing Journal
Volume: 27
Issue number: 6
Page range: 411-419
Place of publication: Amsterdam
Publishing house: International Bureau of Fiscal Documentation
ISSN: 1385-3074
Publication language: English
Institution: Business School > ABWL u. Rechnungswesen (Simons)
Subject: 330 Economics
Abstract: The OECD’s so-called “Pillar I Proposal” partly overrules the arm’s length principle. The authors argue that this is a step in the wrong direction. Instead, the arm’s length principle should be further developed by reducing complexity and ensuring legal certainty.

Dieser Eintrag ist Teil der Universitätsbibliographie.




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